UNMIK/PR/1116
PRISTINA - The Director-General of UNMIK Customs is concerned and disappointed with the misleading and factually incorrect article published in Koha Ditore on 5 February 2004 regarding the excise tax on banderols. He further takes great exception to the tone and allegations in the article that are defamatory to certain international Customs officials.
At a press conference held on Tuesday on the new Customs Code, the Director-General of UNMIK Customs explained in detail the legal basis for the payment of excise tax in relation to banderols. Moreover, yesterday UNMIK Pillar IV provided further clarification on this issue to journalists.
Under UNMIK Regulation 2003/23 Section 3.2(a), excise tax is paid at the appropriate rate when the application to purchase banderols is made to UNMIK Customs. The date of importation is irrelevant as far as excise tax is concerned.
Thus, a cigarette importer could legally buy banderols at 6 euros a kilo and import them after the 10 euro rate is in force. The purpose behind the Regulation is to secure excise tax by a pre-payment of the tax. The fact that for a short period importers could take advantage of the time gap was seen as a small price to pay in relation to the gains in form of a comprehensive and strong control regime covering the purchase, issuance and accounting of banderols. This is a common practice in several European countries.
Figures cited by Koha Ditore are complete fiction. UNMIK attaches great importance to the professionalism and integrity of the media, as a component part of one of the Standards for Kosovo.